Will I need an ITIN for my nonresident alien wife overseas to complete my 2024 tax return ?

[trapezewdc]

I am using TurboTax online

I am a US citizen living in the US. My wife is a nonresident alien currently living overseas in her own country. She lived in her own country and had no US(and her country's) income in 2024.

I am trying to file as "married filing separately" but TurboTax asks me her SSN or ITIN. I know my wife won't qualify for a SSN. Will I need an ITIN for my wife to complete my 2024 tax return ? Thanks.

[MaryK4]

Yes, you will need an ITIN to file the separate tax return.  You can print your return and write in APPLIED FOR in the space for her social security number.  

See Claiming a Non-Citizen Spouse and Children on Your Taxes

[trapezewdc]

Thanks. My wife and I got married overseas and there is no marriage record of us in the US. She has no ties to the US for tax purposes at all other than being my spouse.

Some other quick questions hoping to get more clarity :

1. Other TurboTax experts in the community told me that I can print everything out and mail my returns with my wife's social security number written as NRA(nonresident alien). So it sounds like I don't need an ITIN to file a separate return. Thoughts ?

2. If I do apply for an ITIN for my wife to facilitate my filing as "married filing separately", will she also have to file federal/state returns as "married filing separately" or at all on her own ?

3. One TurboTax Live Assisted expert told me that I can file as "single" in my case for tax purposes !?!?  It's not that I don't want to file as "single" because I don't plan on claiming my wife at all(no ties to the US for tax purposes) on my 2024 returns. Rather, it's whether I can or I can't. In other words, do I have to claim my wife on my 2024 returns or that's optional ? Thoughts ?

4. Even if it is not for 2024 returns, how can I "e-file" as "married filing separately" in the future without the hassle of getting an ITIN for my wife ?

[DawnC]

1 - You do not need the ITIN to file by mail - - the ITIN is what allows you to e-file - you need a 9 digit number that the IRS will electronically accept.   If you get one, you will be able to e-file in the future - but not this year.   The only way you are e-filing this year is by incorrectly filing as Single (or HoH).   Otherwise, whether filing jointly or separately, the 9 digit number (SSN or ITIN) is needed to electronically file.

2 - No

3 - If you are married, your choices are MFJ or MFS - and both of those require your wife's info - unless you have an other dependent you support in your home - you could qualify for Head of Household and not need her info.   The return will e-file if you file as Single and no information from your wife will be required.   

4 -You can't.  A 9 digit number (SSN or ITIN) is required to e-file a tax return MFS or MFJ.   Things may change in the future, of course, but as of today, you can't.  

[pgw4]

Is this valid even if I file as 'Married filing jointly'? Can I still file MFJ without an SSN/ITIN? Also, in that case, can I elect my wife to be treated as a US resident for the tax year? Thanks!

[KeshaH]

You'll need to apply for an ITIN or SSN for your wife. Your return will need to be mailed with the ITIN application (W-7). To file jointly with your wife, you'd have to treat her as a US resident which means all of her worldwide would be taxable in the US.

[pgw4]

Hi KeshaH,

Thanks for your quick response.

I've considered the option you suggested. But the problem is she's not currently in the US- so submitting her original documents (passport) will not be possible. Because of this, I decided to file as 'Married filing separately' and put 'NRA' for the ITIN. 

I was wondering whether I can do the same if I do MFJ. But seems like I cannot. 

[KeshaH]

That's correct, you can't add NRA for a nonresident spouse if you file jointly. If she can get certified copies of her documents so as not to have to send in original documents, those will be accepted too.